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Ester Lidia Paseki; Nofierni Nofierni; Sandra Dewi

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Effective communication is essential for teamwork effectiveness in healthcare, particularly in inpatient units where patient care requires coordination among multiple professionals. Internal data from Hospital X showed that more than 50% of medical incidents in the last two years were related to miscommunication among healthcare workers. In addition, the 2024 employee satisfaction survey reported that workplace communication satisfaction was only 62%, below the hospital target of 75%. This study aimed to examine the influence of effective communication on teamwork effectiveness with interprofessional collaboration as an intervening variable at Hospital X.This study used a quantitative cross-sectional design involving 226 healthcare workers, including doctors, nurses, and medical support staff. Data were analyzed using the Three-Box Method and PLS-SEM. The findings revealed that effective communication significantly influenced teamwork effectiveness both directly and indirectly through interprofessional collaboration. Interprofessional collaboration also acted as a significant mediating variable between communication and teamwork effectiveness. These results indicate that communication is a key foundation for strengthening collaboration and improving teamwork in hospitals. Therefore, hospitals should enhance communication training and interprofessional collaboration programs to improve healthcare quality and patient safety

Fajar Romadon; Zulgani Zulgani; Nurhayani Nurhayani

Jurnal Riset dan Publikasi Ilmu Ekonomi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze: (1) the general characteristics of farmers who convert rubber land to oil palm plantations in Sungai Gelam District, and (2) the economic impact of this land conversion, particularly on farmers’ income. This study uses a quantitative approach with survey data collected from rubber and oil palm farmers. The results show that there are notable differences in farmer characteristics, including capital, labor use, and market access. The average income difference between rubber and oil palm farmers is IDR 2,712,000, indicating higher earnings from oil palm cultivation. Based on the BNT test, with a value of IDR 405,000, the average income difference exceeds the threshold, confirming that the difference is statistically significant. Furthermore, the calculated F value is greater than the F table value, which strengthens the conclusion that there is a significant difference in income between rubber and oil palm farmers. Therefore, land conversion contributes positively to farmers’ income improvement.

Jusra Tampubolon; Darwin Li; Yusuf Ronny Edward

Proceeding of the International Conference on Economics, Accounting, and Taxation 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the role of Artificial Intelligence (AI) in enhancing student collaborative learning, with a particular emphasis on AI-driven feedback mechanisms and patterns of student interaction in developing effective collaborative skills. Unlike prior studies, this research highlights the mediating effect of AI-driven feedback on teamwork efficiency and overall learning outcomes in collaborative environments. An explanatory quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) to ensure robust data analysis. Data were collected from 112 university students who were actively engaged in AI-assisted collaborative learning activities, using a structured online survey instrument. The data were subsequently analyzed using SmartPLS software. The results reveal that AI significantly enhances student interaction (β = 0.534, p < 0.000) and improves problem-solving feedback (β = 0.620, p < 0.000), both of which contribute to significantly strengthening collaborative skills (β = 0.716, p < 0.000). However, the findings also indicate that AI alone does not directly improve collaboration without the support of structured pedagogical design and guidance. Therefore, universities should strategically integrate AI-driven feedback into Learning Management Systems (LMS) and strengthen digital literacy initiatives to optimize the effectiveness and sustainability of AI in collaborative learning contexts.

Savira, Anggey; Indri Rahmadini; Trisya Oktaviani Indah

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the factors that influence economic growth. Economic growth is an important indicator used to measure the success of a country's development because it reflects the increasing capacity of an economy to produce goods and services. This research uses a descriptive approach by examining several factors affecting economic growth, including investment, labor, unemployment, and international trade. The results show that investment plays a significant role in increasing production capacity and encouraging the development of industry and infrastructure. Labor also contributes to economic productivity through the production of goods and services. On the other hand, a high unemployment rate can hinder economic growth because part of the labor force is not absorbed into productive activities. In addition, international trade through export and import activities can support economic growth by expanding markets for domestic products and fulfilling the need for raw materials and technology in the production process. Therefore, economic development policies need to consider these factors to achieve sustainable economic growth and improve public welfare

Gilang Wicaksono; Emi Maimunah

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research addresses a paradoxical phenomenon in Lampung Province's Micro and Small Industry (MSI) sector (2018-2022), where high technology adoption is accompanied by declining business units and income inequality. The objective is to evaluate technical efficiency and productivity changes across 15 regencies/cities using the Variable Returns to Scale (VRS) Data Envelopment Analysis (DEA) model and the Malmquist Productivity Index (MPI). Results show an average technical efficiency of 0.838, indicating a 16.2% room for output improvement. Mesuji Regency serves as the benchmark with perfect efficiency. The main inefficiency stems from labor slack (averaging 3,458 people per region), reflecting disguised unemployment. The Malmquist index records an asymmetric productivity growth of 2.1% annually, entirely driven by technological progress (3.5%), while internal managerial efficiency contracted (-1.4%). Consequently, technology adoption requires structural intervention; regional governments must prioritize vocational training and basic managerial strengthening to reduce labor slack and break the MSI inefficiency cycle.

Dian Imanuella

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The use of population data plays a crucial role in improving the quality of public services and supporting data-driven policymaking. The Population and Civil Registration Service (Disdukcapil), as the agency responsible for population administration, is responsible for providing accurate, up-to-date, and integrated population data. This study aims to analyze collaborative patterns of population data utilization and public service innovation at the Serang City Population and Civil Registration Service. The research method used is a qualitative method with a descriptive approach. Data collection techniques were carried out through observation, documentation, and literature studies from various relevant academic sources. The results show that collaborative patterns of population data utilization are carried out through the integration of population information systems, data exchange between government agencies, and the development of information technology-based services. Public service innovations carried out include the digitization of population administration services, the use of online service information systems, and improving the quality of digital technology-based services. This collaborative data utilization can increase the effectiveness of public services and accelerate the population administration process for the community. Therefore, strengthening inter-agency coordination, improving the quality of human resources, and developing information technology infrastructure are important factors in supporting the successful utilization of population data and public service innovation.

Merlyn Crushselia Naibaho; Siti Hodijah; Yohanes Vyn Amzar

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study was to determine and analyze the effect of wage levels, economic growth, and the Human Development Index (HDI) on income inequality through labor absorption in the Districts/Cities of Jambi Province from 2020-2024. The research method used is a quantitative descriptive analysis using panel data regression with the Fixed Effect Model approach.  The analysis method used Eviews 12. The results showed of that partially, income inequality in the Districts/Cities of Jambi Province is significant positive influenced by the wage level variable, while economic growth does not have a significant effect on income inequality. In addition, the Human Development Index (HDI) has a significant negative effect on income inequality. This implies that wage increases are actually followed by in income inequality. Meanwhile, economic growth has not been able to provide a broad income redistribution effect. Conversely, improving the quality of human development proves to be the most effective factor, as it is capable of significant reducing inequalirt levels. Simultaneously, the results show that the variables of wage levels, economic growth, and the Human Development Index (HDI) collectively have a significant influence on income inequality in Districts/Cities of Jambi Province.

Armi Santia Dewi Ikhsan; Sandra Dewi; Supriyantoro Supriyantoro

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Employee engagement is a critical factor in enhancing organizational performance, including in public sector organizations such as state-owned enterprises (BUMN). Low leadership inspiration, suboptimal work systems, and insufficient organizational support can reduce employee engagement levels. This study aims to analyze the influence of transformational leadership, high performance work system (HPWS), and perceived organizational support (POS) on employee engagement. A quantitative research method with a survey design was employed. Data were collected through valid and reliable questionnaires from the entire employee population, using proportional random sampling, resulting in a sample of 100 respondents. Multiple regression analysis was conducted to examine the relationships. The results indicate that transformational leadership, HPWS, and POS have a positive and significant effect on employee engagement. These findings underscore the importance of strengthening transformational leadership, implementing high-performance work systems, and providing consistent organizational support to enhance employee engagement. Managerial recommendations include improving leadership quality, competency-based workforce planning, and developing reward systems along with a collaborative and appreciative work culture.

Kurniati Setyaningrum; Siti Hodijah; Nurhayani Nurhayani

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the dynamic progression of Regional Original Revenue (PAD), the realization of Domestic Investment (PMDN), the size of the labor force, infrastructure availability, and their implications for economic growth across 11 regencies and municipalities in Jambi Province over the period 2017–2023. The analysis employs a panel data regression model, utilizing a combination of time-series and cross-sectional data sourced from Statistics Indonesia and the Regional Investment and One-Stop Integrated Services Office. The empirical findings reveal that PAD experienced a growth rate of 5.39 percent. In contrast, PMDN and the labor force displayed fluctuating patterns, with percentage changes of 905.97 percent and 1.68 percent, respectively. Infrastructure development and economic growth recorded increases of 0.51 percent and 4.04 percent. Further analysis demonstrates that PAD, labor force participation, and infrastructure exert a positive and statistically significant influence on economic growth. Conversely, PMDN does not exhibit a statistically significant effect on regional economic growth within the observed period.

Endayani, Fatmasari; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia's economy with a contribution of more than 60 percent to the Gross Domestic Product and the absorption of 97 percent of the national workforce, but their participation in international trade is still low with only 14 percent involved in export activities. This research aims to analyze the challenges and opportunities faced by MSMEs in accessing the global market and identify adaptation strategies developed by entrepreneurs. A qualitative method with a phenomenological approach was applied through in-depth interviews with 18 export-oriented MSME owners and managers in East Java who were selected by purposive sampling. Thematic analysis using ATLAS.ti revealed seven main challenges including limited access to capital, complexity of export regulations, constraints on production capacity and quality consistency, language and cross-cultural communication barriers, lack of international market information, logistics infrastructure problems, and intensive competition. On the other hand, four strategic opportunities were identified, namely increasing demand for sustainable authentic products, accelerating digitalization and e-commerce, utilizing free trade agreements, and ethical consumerism trends. MSMEs develop effective adaptation strategies in the form of strategic collaboration, product differentiation with  premium positioning, the use of digital technology, and a focus on  specific market niches. The research emphasizes that the successful internationalization of MSMEs requires a holistic approach integrating internal capacity building with the support of a conducive external ecosystem.

Dian Juliana Hutajulu; Yulmardi Yulmardi; Hardiani Hardiani

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to: 1) examine the development of the Human Development Index (HDI), Labor Force Participation Rate (LFPR), population size, economic growth, and the poverty gap index in the regencies/cities of Jambi Province from 2020 to 2024; and 2) analyze the influence of the Human Development Index, Labor Force Participation Rate, population size, and economic growth on the poverty gap index in the regencies/cities of Jambi Province. The research method employed is descriptive quantitative. The analytical tool used is Panel Data Regression through the Fixed Effect Model (FEM) approach, processed with EViews 12 software. The results show that the Human Development Index, population size, and economic growth have a significant influence on the poverty gap index in the regencies/cities of Jambi Province during the 2020-2024 period. Conversely, the LFPR does not have a significant effect on the poverty gap index in the region during the same period. These findings imply the importance of strengthening human resource quality through HDI improvement and more inclusive economic growth policies in Jambi Province. Furthermore, the government needs to evaluate the quality of available employment, as the high Labor Force Participation Rate (LFPR) has not yet been able to significantly reduce the depth of poverty.

Yen Yen; Abdul Rasyid Saliman; Feri Frandica; Rian Fauzi; Raffi Akbar +7 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Community service with the theme of Socialization and Education of Legal Products for MSME and Creative Economy Actors in Temberan Village, Pangkalpinang City, is based on field conditions, where many MSME actors in the region do not have legal legality for the businesses they run and lack basic knowledge regarding product packaging and brand creation that have high marketability. As a result, their businesses are not developing to strengthen the creative economy and enhance the capacity of actors. The model used in this program is a direct dialogue method with the MSME actors. The discussion results showed that of the 26 participants, only 1 MSME actor had received guidance and had an NIB (Business Identification Number), but lacked a halal certificate and patent rights for their product brands. The other 25 participants were briefed for the first time regarding the importance of legal legitimacy for their business. Therefore, it can be concluded that these 25 MSME actors do not have legal legitimacy for their businesses. The team provided assistance to help register their businesses by collaborating with relevant agencies. Regarding product branding, it was found that all participants had not optimized their product branding, as most MSME actors in Temberan Village packaged their products simply without attractive branding, packaging, colors, or packaging materials. Many even used plastic wrapping without a brand. The team intervened intensively by providing further assistance to MSME actors in Temberan Village, utilizing information and communication technology to help determine product brands for those without one and to select packaging materials that follow current trends, shapes, colors, and materials to make the product more attractive and increase branding and consumer interest.

Putri Septihan Melinda; Rozzy Aprirachman

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the direct, indirect, and subsequent impacts of Car Free Day (CFD) activities in Labuhan Badas Sub-district, Sumbawa Regency. The approach used is Multiplier Effect Analysis, which utilizes multiple effects based on real conditions in the field. In addition, this study also evaluates the perceptions of the community, labor, and businesses towards CFD activities with Descriptive Statistical Analysis, specifically through the Chi-Square Test. The data used is primary data, obtained through direct interviews with relevant respondents. With primary data collection and qualitative analysis, multiplier effect calculations can be performed. The results of the Multiplier Effect analysis show that the Keynesian Income Multiplier is 2.43, which means that every additional public expenditure of one rupiah can increase income by around 2.43 rupiah. In addition, the Income Multiplier Ratio of 1.06 indicates that every investment of one rupiah in CFD-related business units will result in an increase in income of 1.06 rupiah, including both direct and indirect impacts. Based on these results, the Multiplier Effect Analysis of CFD in Sumbawa Regency succeeded in achieving the research objectives, namely knowing the impact of Car Free Day activities on the local economy.

Nur Shafira Chairani; Nur Ainun Najwa; Suci Ameliya Kartika; Muhammad Ramadhani Kesuma

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Personal financial management behavior has gained prominence amid economic globalization, digital transformation, and crisis-induced shifts that reshape individual decision-making, budgeting, saving, and risk practices. This study conducts a comprehensive bibliometric analysis to chart the intellectual structure, growth patterns, and future orientations of research in this domain. Drawing on 312 English-language publications from the Scopus database spanning 2000 to 2024, the analysis employs VOSviewer for co-authorship, keyword co-occurrence, and co-citation mapping, complemented by performance metrics on trends and productivity. Findings reveal a marked acceleration in scholarly output, particularly after 2020, driven by heightened attention to digital tools and resilience factors. Thematic clusters highlight progression from foundational literacy and demographic influences to psychological mediators (e.g., self-efficacy, attitudes) and outcomes centered on well-being and socialization. Geographic contributions concentrate in the United States and Indonesia, with strong Asia-Pacific networks, while productive authors form specialized collaborative hubs. The intellectual base integrates behavioral frameworks with empirical applications, underscoring interdisciplinary depth. These insights address fragmentation in prior work by providing a unified knowledge map, revealing gaps in cross-cultural integration and dynamic digital modeling. Implications extend to guiding targeted interventions for financial education and policy, fostering individual resilience in volatile environments. This synthesis supports scholars and practitioners in advancing evidence-based approaches to sustainable personal finance practices.

Rio Adika Putra; Muslimin Muslimin

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Financial literacy plays an important role in supporting the ability of Micro, Small, and Medium Enterprises to adapt to the development of digital payments in Indonesia. The increasing use of QRIS, e-wallets, mobile banking, and technology-based payment services requires MSME actors to understand the benefits, risks, and proper use of digital financial services. This study aims to examine the role of financial literacy in the use of digital payments among MSMEs in Indonesia, including supporting factors, obstacles, and implications for strengthening MSME digitalization. This research uses a descriptive qualitative approach with a systematic literature study method. The data were obtained from 13 scientific articles indexed in nationally accredited journals at least Sinta 4, published between 2021 and 2026, and supported by official documents from relevant authorities. The findings show that financial literacy plays a role in increasing the readiness, trust, and decisions of MSME actors to use digital payments. However, low financial literacy, perceived risk, limited infrastructure, and conventional transaction habits remain obstacles to digital payment adoption. The implications of this study indicate the need for inclusive digital financial education, continuous assistance, and collaboration among the government, regulators, financial institutions, and fintech providers in strengthening the digital transformation of MSMEs.

Dhiya Rana Hafizhah

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the economic dynamics and development of the tourism sector in the Special Region of Yogyakarta (DIY) Province during the 2015–2024 period. The research employs a quantitative descriptive approach using secondary data obtained from the Central Bureau of Statistics (BPS). Data analysis is carried out through descriptive statistical methods and trend analysis to capture changes and patterns over time. The variables examined include regional economic growth, the number of tourist visits, road infrastructure development, labor absorption, and hotel occupancy rates across five districts/cities in the province. The findings indicate that the economy of DIY demonstrates relatively strong resilience in the post-COVID-19 pandemic period, supported by gradual recovery in tourism-related activities. The development and operation of Yogyakarta International Airport have significantly contributed to economic growth in Kulon Progo Regency, particularly by improving accessibility and investment opportunities. The tourism sector continues to serve as the main economic driver in the region, with tourist visits largely concentrated in Sleman Regency and Yogyakarta City, while Gunungkidul Regency shows considerable potential for nature-based tourism development. Overall, the study concludes that equitable infrastructure development and the strengthening of the service sector are crucial to ensuring sustainable and inclusive economic growth in the Special Region of Yogyakarta.

Fitri Noviana; Saffah Haya Ibrahim; Suryani Suryani; Deska Ainun Rissanti; Muhammad Aditya Juliyanto

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the transformative impact of digitalization and technology in the manufacturing sector on improving operational efficiency, particularly in budgeting and resource utilization, as well as to identify the main barriers to technology adoption. Using a Literature Review and Case Study Analysis of secondary data (journals, company reports, and industry publications), it was found that digitalization and Automation supported by Artificial Intelligence (AI) fundamentally transform budgeting functions. This transformation has been shown to improve budget accuracy by up to 50% (reducing human errors) and process efficiency by up to 25%, turning budgets from static documents into adaptive and predictive control tools. Positive impacts are also observed in operations through increased production capacity (revenue surge) and the implementation of Predictive Maintenance, which reduces expenditure and asset downtime, in line with the principles Cost Efficiency and Lean Manufacturing. Nevertheless, the adoption of advanced technology faces significant obstacles, namely high initial capital investment and skill gaps among the workforce. It is concluded that the success of digitalization heavily depends on strategic budget planning to overcome capital barriers and adequate allocation of funds for Human Resource (HR) training to support effective collaboration between humans and machines.

Latifah Fitriani Dewi; Anita Indah Sayekti; Khoirun Nisa; Siti Marhatus Soleha; Muhammad Aditya Yulianto

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Focusing on Yuli Bakery, this study aims to examine in depth how production planning budgets and cost effectiveness influence business profitability, particularly in the food and bakery industry sector. This research is based on the assumption that effective production planning can optimize the utilization of available resources, minimize raw material waste, and establish more efficient and structured business operational performance. The study explores the implementation of labor management, raw material management, and production process control oriented toward cost efficiency without reducing product quality, thereby enabling sustainable profitability improvement. The results of the analysis show that Yuli Bakery successfully reduced its cost of goods sold (COGS) by IDR 12,800,000, which directly contributed to an increase in operating profit and gross profit. This cost reduction did not affect overall production volume nor generate additional expenses in other cost components. These findings indicate that even in the absence of significant revenue growth, cost optimization through proper production planning can make a substantial contribution to improving Yuli Bakery’s profitability.

Ira Novika; Ida Budiarty

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Unemployment is a socio-economic problem that can threaten the stability of the Indonesian economy. This study analyzes the effect of minimum wages, exports, foreign investment, and the human development index (HDI) on the unemployment raefrom 1990 to 2023. Using the Ordinary Least Square (OLS) multiple linear regression estimation method, to correct bias in the estimation, the Newey-West HAC standard errors approach is used. Minimum wages and foreign investment have a significant negative effect on the open unemployment rate, confirming that wage increases can boost productivity, foreign investment creates direct jobs through the construction of production facilities and economic multiplier effects in supporting sectors. The most surprising finding of the HDI which has a positive effect and exports which are proven to be insignificant on the unemployment rate, this shows that human capital formation is not in line with existing job opportunities due to rapid technological changes, as well as export-increasing policies which focus more on capital intensity. The study provides important implications for policymakers, maintaining and optimizing minimum wage increases and foreign investment in a measurable manner because they have proven effective in reducing unemployment rates. Reorienting export strategies policy from capital-intensive to labor-intensive, increasing the human development index adjusted to technological developments, especially in the business and industrial world.

Anna Putri Syafitri

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the digital marketing strategies implemented to enhance branding in the Muslim fashion business at the "Hilya Collection" Store in Lamongan. Using a deductive qualitative approach, data were obtained through online interviews and literature studies from various sources, such as books, articles, journals, and relevant social media. The "Hilya Collection" Store utilizes social media for product promotion, collaborating with agents and resellers through WhatsApp groups, Instagram Reels, Shopee accounts, Facebook, and TikTok. This digital marketing strategy helps the store build strong branding, increase customer trust, and expand its market reach globally. With consistent implementation of the right digital strategy, this business can compete in a wider market, reach more Muslim customers, and have a positive impact on the store's development. It is hoped that the implementation of this digital marketing strategy will continue to support the growth and success of the "Hilya Collection" Store in facing increasingly fierce market competition.